Actuarial Guidance and Factors

1992 (FPS) Scheme

2018

Fire Scotland 1992 Scheme Commutation Guidance – dated 2 November 2018

Please refer to Circular 2018/09

2016

FPS 1992 CPD Additional Pension Benefit factors – dated 31 August 2016  

Addendum to Firefighters 1992 Scheme (Scotland) CETV

FPS Commutation on retirement: Factors and Guidance – dated 18 March 2016 – Please refer to circular 5/2016

2014

FPS Additional Pension Benefit factors – dated 1 July 2014

FPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors: Revised August 2015

FPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors – dates 2 December 2014

2012

FPS Tax Charge Debits – dated 21 December 2012

FPS Commutation Guidance – dated 11 October 2012

Addendum to GAD Club Transfer Factor Guidance – dated 19 September 2012

FPS Tax Charge Debits – report dated 28 September 2012

FPS Pension Credits on Divorce – report dated 27 July 2012 (amended version)

FPS Club Transfer factors: report dated 27 July 2012 (amended version)

FPS Non Club Cash Equivalent Transfer Value Guidance – report dated 27 July 2012 (amended version)

CPD Guidance – report dated 27 June 2012

FPS Pension Credits on Divorce Guidance – report dated 8 March 2012

FPS Non Club Cash Equivalent Transfer Values Guidance – report dated 14 February 2012

FPS Trivial Commutation and Capitalisation for Death Gratuities – report dated 3 January 2012

2011

FPS Club Transfer Factors – report dated 30 December 2011

FPS Adjustment Factors for Pension Debits – report dated 4 July 2011

2009

FPS Transfer Values and Pension Sharing – report dated 30 June 2009

FPS Transfer Values and Pension Sharing – report dated 28 January 2009

2008

FPS Commutation on Retirement – report dated 16 May 2008

2007

FPS underpins on CETV – report dated 30 October 2007

2006 (NFPS) Scheme 2016

NFPS 2007 CPD Additional Pension Benefit Factors – dated 31 August 2016

2014

NFPS Additional Pension Benefit factors – dated 1 July 2014

NFPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors – revised August 2015

NFPS Added Years, Early Retirement, Pension Debit, Capitalisation for Death Gratuity and Trivial Commutation Factors – dated 2 December 2014

2013

NFPS Added Years Factors – dated 8 March 2013 (revised guidance)

2012

NFPS Tax Charge Debits – dated 21 December 2012

Addendum to NFPS Tax Charge Debits

NFPS Added Years Factors – dated 23 November 2012

NFPS Tax Charge Debits – report dated 28 September 2012

NFPS Non Club Transfer In Factors – report dated 19 March 2012

NFPS Pension Credits on Divorce Guidance – report dated 8 March 2012

NFPS Non Club Cash Equivalent Transfer Values Guidance – report dated 14 February 2012

2011

2015 (CARE) Scheme

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